Quick answer: Texas gives an executor a 5% commission on qualifying cash received, plus a 5% commission on qualifying cash paid out, under Tex. Est. Code § 352.002(a) — capped in aggregate at 5% of the estate's gross fair market value. The catch: cash already sitting in a bank or brokerage account at death, life insurance proceeds, and distributions to heirs are all excluded from the base. Get your own estimate with the Texas executor fee calculator.
Two 5% commissions, not one
Tex. Est. Code § 352.002(a): an executor "is entitled to receive a five percent commission on all amounts that the executor or administrator actually receives or pays out in cash in the administration of the estate." This is a cash-flow-based model, distinct from every other percentage-of-value approach in this cluster — the 5% applies twice, once to the receiving side and once to the paying-out side.
The aggregate cap
§ 352.002(b)(1): the combined commission "may not exceed, in the aggregate, more than five percent of the gross fair market value of the estate subject to administration." On a $400,000 estate with $300,000 in qualifying cash received and $250,000 paid out, the raw math ($27,500) exceeds the cap ($20,000) — so the commission stops at $20,000.
The exclusions that matter most
§ 352.002(b)(2): no commission is allowed for (A) receiving funds already on hand, or already held in a financial institution or brokerage firm, at the time of death — checking, savings, CDs, money market accounts; (B) collecting life insurance proceeds; or (C) paying cash to an heir or legatee in that capacity. For an estate that's mostly bank accounts and life insurance, paid straight out to the family, almost the entire value falls outside the 5% calculation — which is exactly why the commission on a simple estate often ends up surprisingly small.
When the commission can go higher
§ 352.003: the court may allow "reasonable compensation," including for unusual efforts to collect funds or life insurance, if the executor manages a farm, ranch, factory, or other business of the estate, or if the standard commission turns out to be unreasonably low. Even an independent executor, who doesn't need court permission for the standard 5%, must petition the county court for this alternate, higher amount.
Worked examples
| Qualifying received | Qualifying paid out | Gross value | Commission |
|---|
| $80,000 | $40,000 | $600,000 | $6,000 |
| $300,000 | $250,000 | $400,000 | $20,000 (capped) |
| $0 | $0 | $500,000 | $0 |
The last row is realistic for a simple estate where everything is already in a bank account or life insurance and passes straight to heirs — every scenario independently verified. Model your own numbers in the calculator.
Facing probate in Texas?A local probate attorney can review your estate — many offer a free consultation.
Talk to a Texas attorneyEstimate for general guidance only, not legal advice. Based on Tex. Est. Code § 352.002 and § 352.003. The commission and its exclusions apply exactly as described in the statute. Verify with the probate court or a licensed Texas attorney.